Putra A, Megawati L. INFLUENCE OF CSR DISCLOSURE ASPECTS ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ON RETURN ON ASSET (ROA). JFMS [Internet]. 2023 Apr. 29 [cited 2025 Dec. 12];3(2):39-47. Available from: https://journal.unsika.ac.id/index.php/jfms/article/view/10014